https://www.taxtmi.com/acts?id=5977 Items of income not expressly allocated by earlier treaty provisions fall under the residual rule for Other income, permitting taxation by the State of residence, while also allowing taxation by the State where the income arises, thereby creating concurrent residence and source taxing entitlements for unspecified income. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 09 Mar 2009 17:04:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5977 Items of income not expressly allocated by earlier treaty provisions fall under the residual rule for Other income, permitting taxation by the State of residence, while also allowing taxation by the State where the income arises, thereby creating concurrent residence and source taxing entitlements for unspecified income. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5977